Practical Application of Constitutional Limitations: A Road Map to Future Success

Tax Executive

March/April 2019

Morrison & Foerster state and local tax attorneys Craig B. Fields, Mitchell A. Newmark, and Eugene J. Gibilaro explore the constitutional challenges that remain for taxpayers who are battling overreaching state taxing schemes in the wake of the South Dakota v. Wayfair, Inc. decision.

In their article for Tax Executive, “Practical Application of Constitutional Limitations: A Road Map to Future Success,” the authors outline the four independent constitutional requirements which the Wayfair Court reaffirmed as the “now-accepted framework for state taxation.” They also outline practical considerations with respect to state and local tax controversy and litigation.



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